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2018 (8) TMI 1246 - AT - Income TaxValidity of assessment u/s 153A instead of u/s 153C - Levy of penalty u/s 271AAB - alleged documents found from search action on other person - Held that:- neither a search was initiated under section 132 nor books of account, other documents or any assets were requisitioned under section 132A against the assessee. - the notice U/s 153A dated 24/07/2015 issued to the assessee was without jurisdiction and consequently entire assessment proceedings were void and illegal ab-initio. The assessment is, thus, quashed.
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